audit procedures

For audit procedures if I mention reperformance of finance cost and reperformance of depriciation as 2 separate procedures would the markers treat it as 2 separate points and give me the whole mark allocated to the procedures?

For audit risks in the big questions, if there are 2 risks mentioned in the scenario that have the same accounting standards, it would be pointless to describe or even mention about one of them because I wouldn’t get makes for it right?

Thanks